Q: 

I participated in a talent show organised by my company and won first prize amounting to RM7,800. Is the cash prize taxable?

A: 

Yes. The cash prize income may be treated as employment income if the activity is related to your employment. Even if it is not related to employment, it may be treated as a casual income and could be taxable under paragraph 4(f) of the Income Tax Act 1967.

Can the cost of obtaining a scuba diving certification qualify for tax relief?

A: 

Yes. The cost for the scuba diving course to obtain a certification may qualify for tax relief depending on the circumstances. It may be claimed under the lifestyle relief if the course is undertaken for upskilling or self-enhancement, subject to a maximum of RM2,500. Alternatively, it may qualify under the sports related additional lifestyle relief if the course  is provided by a club or association registered with the Commissioner of Sports or provided by a company incorporated under the Companies Act 2016, subject to a maximum of RM1,000.